Skysong Lansbury Company deposits all receipts and makes all payments by check. The following information is available from the cash records.

June 30 Bank Reconciliation
Balance per bank		$ 32,200
Add: Deposits in transit		7,084
Deduct: Outstanding checks		( 9,200	)
Balance per books		$ 30,084

Month of July Results
		Per Bank		Per Books
Balance July 31		$ 39,790		$ 42,550
July deposits		23,000		26,726
July checks		18,400		14,260
July note collected (not included in July deposits)		4,600
July bank service charge		69
July NSF check from a customer, returned by the bank (recorded by bank as a charge)		1,541

(a)

Prepare a bank reconciliation going from balance per bank and balance per book to correct cash balance.

SKYSONG LANSBURY COMPANY Bank Reconciliation July 31
Outstanding checksCorrect cash balance, July 31Balance per bank statement, July 31Collection of noteBank service chargeDeposits in transitNSF check					$
LessAdd:	Balance per bank statement, July 31Understated check for suppliesNSF checkDeposits in transitCorrect cash balance, July 31Bank service chargeCollection of noteBalance per books, July 31
LessAdd:	Bank service chargeNSF checkCollection of noteBalance per books, July 31Understated check for suppliesOutstanding checksBalance per bank statement, July 31Correct cash balance, July 31
NSF checkBalance per bank statement, July 31Collection of noteOutstanding checksBank service chargeCorrect cash balance, July 31Deposits in transitBalance per books, July 31					$
Balance per books, July 31Collection of noteCorrect cash balance, July 31NSF checkOutstanding checksDeposits in transitBank service charge					$
AddLess:	Deposits in transitCollection of noteOutstanding checksBalance per bank statement, July 31Balance per books, July 31NSF checkCorrect cash balance, July 31Bank service charge
LessAdd:
	Balance per bank statement, July 31Collection of noteDeposits in transitOutstanding checksNSF checkBank service chargeCorrect cash balance, July 31Balance per books, July 31		$
	Outstanding checksBalance per bank statement, July 31Collection of noteBalance per books, July 31Correct cash balance, July 31Bank service chargeNSF checkDeposits in transit
Balance per bank statement, July 31Bank service chargeBalance per books, July 31Correct cash balance, July 31Collection of noteNSF checkOutstanding checksDeposits in transit					$